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Hazardous Waste Fee Information The State Board of Equalization (BOE) administers six hazardous waste fee programs in cooperation with the Department of Toxic Substances Control (DTSC). The fee programs are: Environmental Fee, Generator Fee, Activity Fee, Disposal Fee, Transportable Treatment Unit Fee and the Facility Fee. As a result, if you are required to obtain a federal or state EPA ID number you may also be responsible for additional fees imposed by the State of California. Each fee is outlined below. It is important that you review this information carefully, so that you understand your BOE fee obligations. Environmental Fee - The Environmental Fee is a fee on businesses in industry groups that use, generate or store hazardous materials or that conduct activities related to those materials. In the past, the annual fee only applied to certain corporations. Beginning January 1,2007, Assembly Bill 1803 (Stets. 2006, ch. 77) expanded the fee to include: general partnerships, limited partnerships, limited liability partnerships, limited liability companies and Sole proprietorships, in addition to corporations (including nonprofit corporations, S corporations and out-of-state corporations) operating in . - California. In general, the annual fee applies to businesses that hevipilainiViNeisamisss—who are employed more than 500 hours in California during the previous, calendar year. The fee is graduated based on the number of employees; for more information, see BOE Publication 90. Generator Fee - The Generator Fee applies to every person who generate waste a specific site. The fee is determined by the total tonnage of waste generated per site. This includes recycled waste, treated wood waste and waste sent outside California for disposal. If you generate or produce five (5) or more tons of hazardous waste per calendar year, regardless of the final disposition of the waste, you. must apply with the BOE using eRegistration (eReg), available on BOE's website at ht-tp://www.boe.ca.gOvtelecsrv/eSenrices.htm 24 hours a day. Utilization of a waste hauler or a hazardous waste contractor to remove your hazardous Waste does flat relieve you of the liability for the fees which result from the generation and/or disposal of your hazardous waste. If the Facility Fee is being paid for a site, the Generator Fee does not apply. Disposal Fee - The Disposal Fee applies to any waste disposed of by depositing the waste on or into land in California. The Disposal Fee is paid directly to the Disposal Facility where the waste is submitted. for disposal. The fee is determined by the total tonnage of waste disposed of and returns are only - required to be filed by the Disposal Facilities. Transportable Treatment Unit Fee - The Transportable Treatment Unit Fee applies to owners or operators of sites that treat hazardous waste but, due to the volume of waste treated or waste stored, do not warrant a full facility permit. The fee is assessed as a flat rate fee per-unit and by permit modification, pursuant to information provided by the DISC. Activity Fee - Activity Fees are based upon specific activities performed by DISC. The fees are assessed upon notice to BOE from DTSC that a fee is due and are the result of an action requested by the feepayer, such as a new permit, permit modification, variance or sitemitigation assessment fee. Facility Fee - The Facility Fee applies to an owner or operator of a site that is permitted by DISC to dispose, treat or store hazardous waste. The fee varies according to the permitted level. To obtain a copy of Regulation 3000, Generator of Hazardous Waste go to BOE's website at www.boe.ca.gov or call BOE's Taxpayer Information Section toll free at 1-800-400-7115 (TTY: 711). For additional information regarding all Special Taxes & Fees Programs administered by BOE go to www.boe.ca.gov. STATE BOARD OF EQUALIZATION SPECIAL TAXES & FEES PO Box 942879 Sacramento, CA 94279-0088 BOE TAXPAYER INFORMATION SECTION Monday- Friday 8:00a.m. - 5:00p.m. 1-800-400-7115 TTY: 711 BOE WEBSITES www.boe.ca.gov Electronic Registration System (eReg). Apply online at http://www.boe.ca.gov /elecsrv/eServices.htm (07/16) STATEPKT Page 2